us-nm/stat
NMSA 1978, § 7-38-21 — Protests; county-assessed property; election of remedies
A.
A property owner may protest:
(1) the value or classification determined by the county assessor for the
property owner's property for property taxation purposes;
(2) the allocation of value of the property to a particular governmental unit;
(3) a denial of a claim for an exemption or a pending claim for an exemption;
or
(4) a limitation on increase in value.
B.
A property owner may protest pursuant to Subsection A of this section, either by:
(1) filing a petition with the county assessor as provided in the Property Tax
Code; or
(2) filing a claim for refund after paying the property owner's taxes as provided
in the Property Tax Code.
C.
The initiation of a protest under Paragraph (1) of Subsection B of this section is
an election to pursue that remedy and is an unconditional and irrevocable waiver of the
right to pursue the remedy provided in Paragraph (2) of Subsection B of this section.
D.
A property owner may also protest the application to the property owner's
property of any administrative fee adopted pursuant to Section 7-38-36.1 NMSA 1978
by filing a claim for refund after paying the property owner's taxes as provided in the
Property Tax Code.
Source: official text